| Factor | Employee | Independent Contractor |
| Instructions | A worker that is generally required to comply with instructions | A worker that is granted autonomy regarding instructions |
| Training | A worker required to receive special training from employer for the work | A worker hired for their specialized training or skill |
| Integration | Worker does work that is an “integral” part of the employer’s business | Worker does work that is less integral, even tangential, to the employer’s business |
| Services Rendered Personally | If services must be rendered personally, the employer likely wants more control over the worker | The employer permits the worker to delegate work |
| Hiring, Supervising, and Paying | The employer hires, supervises, and pays the worker directly | The work is set up via contract, and the worker can hire, supervise, and pay other assistant-workers or subcontractors |
| Continuing Relationship | Long-term engagement between employer and worker | Short-term or one-time engagement with employer and worker |
| Set Hours | Worker has set hours of work | Worker usually does not have set hours |
| Full Time Required | Worker usually on full-time basis, restricted from other meaningful employment | Worker usually not restricted as full-time employee and operates on own schedule |
| Work Done on Premises | Work could be done elsewhere, but worker is required to work on employer’s premises | Worker has freedom to complete work anywhere (if possible) |
| Order or Sequence Set | Employer requires worker to perform work in a sequence | Worker not required to follow any sequence of work |
| Oral or Written Reports | Worker required to provide regular reports | Worker not required to submit updates or reports |
| Payments by Hour, Week or Month | Worker paid by hour, week, or month | Worker paid per job or straight commission |
| Payment of Expenses | Employer generally pays worker’s travel or business expenses | Employer does not retain right to regulate business activities of worker |
| Furnishing of Tools or Materials | Employer furnishes | Worker furnishes |
| Significant Investment | Employer provides significant investment for work | Worker provides significant investment for work |
| Profit or Loss | Worker cannot realize the profit or suffer a loss from the work | Worker who can realize the profit or suffer a loss from the work |
| Working for More Than One Firm at a Time | Worker that generally provides services for one business | Worker that generally provides services for multiple businesses at a time |
| Making Services Available to the General Public | Work generally not made available to the public | Work generally made available to the public |
| Right to Discharge | Usually, the unrestricted right for employer to fire worker | Usually, the right to fire worker must be with cause. |
| Right to Terminate | Worker can terminate relationship with employer without incurring liability | Worker will incur liability if work is terminated with employer |
Client Reviews 